The introduction of the additional rate of SDLT means that more careful advance consideration of the SDLT liability on a property purchase is required, though in certain circumstances the SDLT charge can be reduced for example where multiple dwellings are being purchased (including potentially where there is an annex) or the property is a mixture of residential and non-residential property.
There is currently a consultation open on introducing a 1% SDLT surcharge on non-UK residents purchasing UK residential property. The consultation closes on 6 May 2019.